AN APPRAISAL OF THE LOCAL GOVERNMENT PROPERTY TAX COLLECTION IN NIGERIA: ECHOES FROM SOME OTHER JURISDICTIONS

Abstract

In Nigeria, local government is conferred with powers to collect property tax. Property tax is a major source of revenue for local government in Nigeria. It is a common fact that not all property is liable to tax. Some properties are tax exempt. In this work, it is our aim to examine property taxes in other jurisdictions to ascertain whether our property tax system is similar to what is obtainable in some jurisdictions outside Nigeria. It is further our aim to ascertain whether powers conferred on the local authority can be taken over by state government in other jurisdictions. The methodology adopted in this work is doctrinal wherein we utilized both primary and secondary sources of materials. We therefore recommend that local government having been acknowledged by the Constitution, the state government should endeavor to allow her to exercise the powers conferred on her without intruding.